The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Riley Boudreaux.
DIGEST
SB 105 Original 2015 Regular Session Morrell
Proposed law authorizes the secretary of the Department of Revenue to hold any person who has an
ownership interest in a corporation, limited liability company, or limited partnership which was
created or organized for the primary purpose of receiving and/or selling tax credits personally liable
for the total amount of such credits as an alternative means of enforcing recovery of disallowed
credits.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends R.S. 47:6007(F))